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A company has requested clarification on how to report the purchase of seafood from French fishermen who are not registered in the intra-Community operators register. The Directorate-General for Taxes (DGT) clarifies that if these transactions cannot be included in Form 349 due to the absence of a VAT number, they must be reported using Form 347, provided they exceed the threshold of €3,005.06 per supplier.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones y declaración de estas operaciones.
Si el proveedor no tiene NIF-IVA y no puede incluirse en la declaración recapitulativa (modelo 349), la información debe declararse en el modelo 347. No obstante, si las adquisiciones intracomunitarias no superan los 3.005,06 euros anuales por cada proveedor, no existe obligación de declarar dichas operaciones en el modelo 347. La imposibilidad de usar el modelo 349 por falta de datos del proveedor se considera una circunstancia exógena que obliga al uso del modelo 347.
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